New Mexico Conservation Easement
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FAQ
A conservation easement is a legal agreement between a landowner and a land trust or government agency, that permanently limits uses of the land in order to protect its conservation values. It allows landowners to continue to own and use their land, and they can also sell it or pass it on to heirs.
There are significant financial benefits available to landowners who agree to protect their land with a conservation easement including a deduction for federal income taxes and a credit for state income taxes. In addition, there is property tax credit and possible federal estate tax exemptions.
Form 8283, Noncash Charitable Contributions, which must be filed by individual taxpayers who claim itemized deductions for donations of easements.
Easements in New Mexico are used to provide non-owners with rights of ingress, egress, utilities, and drainage over a specific portion of another's land. Ingress and egress are terms for the easement right to travel to and from a property over the lands of another ? they provide pedestrian and/or vehicular access.
To download IRS Form 8283, go to the IRS website. Generally, you can either print out Form 8283 and mail a paper copy to the IRS or file it electronically.
Conservation easements offer effective and flexible protection, and are one of the most frequently used tools for conserving private land. This voluntary legal agreement protects the land by permanently limiting some uses that would compromise the conservation values or the landowners' goals for the property.
What is a Conservation Easement? A conservation easement is a voluntary legal agreement between a landowner and a land trust like MLR that permanently limits the uses of the land in order to protect its conservation values.
In Florida, Section 704.06, Florida Statutes, defines a ?Conservation Easement? as ?. . . a right or interest in real property which is appropriate to retaining land or water areas predominantly in their natural, scenic, open, agricultural, or wooded condition; retaining such areas as suitable habitat for fish, plants, ...
